2026-VIL-676-MAD
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SGST High Court Cases

GST – Application of Section 19 of the IGST Act, 2017 - Appropriation of Tax paid under Wrong Head – The Petitioner inadvertently filed the GSTR-3B return for a particular month reflecting the tax liability under the IGST head instead of apportioning it towards CGST and SGST. The tax authority's rectification order directed the Petitioner to first discharge the CGST and SGST liability separately and thereafter claim refund of the erroneously paid IGST amount - Petitioner contention that since the entire tax liability was discharged within the prescribed period although under the wrong classification, the authorities should appropriately transfer the amount from one head to another – HELD - The Section 19 of the IGST Act, 2017 read with Rule 89(1A) of the CGST Rules, 2017 applies only when a registered person pays integrated tax on a supply considered to be inter-State which is subsequently held to be intra-State. In that circumstance, he is entitled to refund of the integrated tax. Section 77 is the corresponding provision under the CGST Act, 2017. Rule 89 (1A) was framed for the implementation thereof. None of these provisions apply to a case where the tax was paid inadvertently under a wrong head - Since the Petitioner has discharged the tax liability within the prescribed period, the Petitioner cannot be penalised by being directed to first pay the taxes and thereafter seek refund - The petitioner to file an application for appropriation of the amounts towards CGST and SGST liability, and the Respondents were directed to appropriate the amounts already available within thirty days. The rectification order to the extent it conflicts with these directions is set aside – The writ petition is disposed of
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